| Summary: | 碩士 === 大葉大學 === 會計資訊學系碩士班 === 96 === The object of this research probes into all kinds of parameters influencing the in-ternal audit independence, then include board of director’s characteristic and financial factors.
The research how to influence internal audit independence use logistic regression to test the variable of director board and financial factors. In addition, to avoid the logis-tic regression model supposes the mistake basically, this sample should use Kolmo-gorov-Smirnov test.
Finally, the results indicate that director ownership and internal auditor independ-ence is inverse correlation; Business performance and internal auditor independence is positive correlation. Another, CEO duality and debt, fair to fully support the hypothesis. However, percentage of independent directors and supervisors are not supported by the empirical data.
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